The tests
- Available to let commercially as short-term self-catering for at least 252 nights in the previous 12 months.
- You intend to make it available for at least 252 nights in the next 12 months.
- Actually let commercially for at least 182 nights in the previous 12 months.
- Only stays of 28 nights or less count as let nights. Nights you or friends and family stay (free or at a discount), and nights closed for repairs, do not count.
- New from 1 April 2026: if you missed 182 nights, an average of 182 a year over the last 2 or 3 years counts instead.
- New from 1 April 2026: up to 14 nights a year given free through a registered charity count towards both the let and available nights.
Worked examples
| Example | Last year | Year before | Year before that | Result |
|---|---|---|---|---|
| A: busy cottage | 190 | – | – | Passes on the 12-month count |
| B: quiet year | 170 | 200 | – | Passes: 2-year average 185 |
| C: two quiet years | 160 | 200 | 210 | Passes: 2-year average is 180, 3-year average 190 |
| D: charity nights | 175 + 10 charity | – | – | Passes: 185 counted nights |
| E: short | 150 | 160 | 170 | Fails: best average 160; it needed 32 more let nights last year |
Each example also needs 252 nights available in the last 12 months and 252 planned for the next 12.
Check your nights
Partial Welsh translation: only key labels are in Welsh, using terms from the Welsh Government's TermCymru database and official Welsh-language Welsh Government and GOV.UK pages. Results and guidance stay in English.
Your result
Enter your details
| 2026/27 estimate | Per year |
|---|
Next 3 years: will you keep passing?
Uses the nights above (let plus charity) as your history. Enter the nights you expect to let in each coming year to see whether the 12-month count or the 2- or 3-year average gets you to 182.
Projection only. It assumes the 252 available-nights tests are also met, and that the rules from 1 April 2026 stay the same.
Free and required for stays of up to 31 nights, even if no levy applies. How to register
Estimate only, not tax advice. Uses 2026/27 figures checked 20 October 2026. Bills vary with your community council and any discounts or reliefs.
What counts and what does not
- Counts as let: paid stays at a commercial rate of 28 nights or less; up to 14 free charity nights a year (lettings from 1 April 2026).
- Counts as available, not let: nights advertised for short stays but not booked; nights in a longer let if the property was being offered for 28 nights or less.
- Counts as neither: your own use; free or discounted stays for friends and family; nights closed for repairs or because the site was shut; future bookings.
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Frequently asked questions
Is it 182 days or 252 days for holiday lets in Wales?
Both. The property must be available to let for 252 nights a year and actually let for 182 nights. Only stays of 28 nights or less count as let.
What changed on 1 April 2026?
Two things, from W.S.I. 2026/7. If you do not reach 182 let nights in the last year, an average of at least 182 over the last 2 or 3 years counts. And up to 14 nights a year given free to a registered charity count towards the let and available nights.
Do nights I stay in my own holiday let count?
No. Your own use, and stays by friends or family free or at a discount, count as neither available nor let.
Does a 6-week let count towards 182 nights?
No. Stays of more than 28 nights do not count as let, though the nights can count as available if you were offering the property for short stays.
Can I average across several cottages?
Yes, if they are at the same or very close location, the Valuation Office can average the let nights across the units.
What happens if I miss 182 nights?
The property moves back to council tax, normally from the start of the next financial year, and your council can charge its second-home premium.
How do I prove the nights?
Keep booking records, platform statements, invoices and a calendar of when the property was advertised. The Valuation Office asks for evidence.
Sources
- GOV.UK: Apply for business rates for a self-catering property in Wales (updated 9 Oct 2026)
- The Non-Domestic Rating (Amendment of Definition of Domestic Property) (Wales) Order 2026, W.S.I. 2026/7
- Senedd: Explanatory Memorandum to W.S.I. 2026/7
Every figure on this page was checked against these sources on 20 October 2026.